Gordon Brown tapped into the euphoria surrounding the rugby World Cup with proposals to aid local sports teams and help football supporters get involved in their clubs.

The government intends to increase the amount of tax that small amateur sports clubs can claim back from the Inland Revenue. The chancellor is also working with culture secretary Tessa Jowell to help volunteers at sports clubs. Increasing involvement in amateur sports is seen as a way to help the country get healthy.

Separately, the government is looking at how it can help football supporter trusts, which are not-for-profit groups of fans, through tax breaks. "The trusts can play a valuable role in giving football fans a voice in the running of clubs within the community, especially when clubs find themselves facing financial difficulties," said the pre-budget report. "The government is keen to ensure these trusts fulfil their potential in promoting supporters' interests, and helping clubs to remain viable."

Andy Burnham MP, chairman of football fan body Supporters Trust Direct, said it was pushing for measures to make it easier for financially troubled clubs to be rescued through a mutual route with help from supporter trusts. The body is also pushing for tax breaks for the supporter trusts, similar to those for amateur sports clubs.

Tax breaks for local sports organisations have already been introduced. If they register as a Community Amateur Sports Club, they can claim tax on income given as donations, as well as the rent they receive on property and income from funfairs and similar trading activities.

Yesterday the chancellor said the amount of income free of corporation tax will be doubled to £50,000. "The importance of sport to our communities and to our whole country has been demonstrated most powerfully as the England rugby World Cup triumph is enthusiastically celebrated throughout the whole of the United Kingdom," he told the House of Commons. He said 100,000 sports clubs would be eligible for the tax break, although only 1,000 have registered for the previously announced incentives.

"The [tax break] increase is not going to get clubs running out to register," said Richard Baldwin, a tax partner at Deloitte & Touche. "The message hasn't got out to the clubs. But I think it will accelerate new registrations."